B.1 Financial Signing Authorities

Signing Authorities Matrix

The original matrix is to be signed by the ministry Delegating Authority and the ministry Signing Authorities Officer.

Ministries must review all delegation instruments at least yearly, and revise if changes are made.

Additions/changes/deletions as a result of organizational structure and responsibility must be made by revising the existing matrix and having it signed by the delegating authority and the ministry signing authorities officer.

Documentation with respect to managerial restrictions imposed on delegated expense authorities, are maintained by ministries. Permanent restrictions are handled as changes to the matrix.

Government agents

For managerial restrictions imposed on government agents, appropriate supporting documentation and signature cards or notices signed by the signing authorities officer must be sent to Revenue and Financial Systems, Ministry of Labour and Citizen's Services.

General

The BCAP080 Prepayment Status report in Oracle Accounts Payable provides information on transactions and details of current period balances to facilitate reconciliation of a ministry's accountable advance records to those of the Corporate Accounting System. In addition to reconciliation, ministries are required to prepare a quarterly report listing all outstanding accountable advances for review by the ministry chief financial officer.

A series of receivable STOBS (1820 to 1828) have been established in the General Ledger to control accountable advances. Coupled with appropriate use of service line and responsibility centre coding, ministries can control advances at major branch or divisional levels.

Advances to contractors/non-employees shall be controlled as accounts receivable and whenever possible shall be time-limited. Use STOB 1826 for all contractor/non-employee accountable advances.

B.2.1 Salary Advances

A salary advance is used for emergency replacement of a regular payroll cheque, which has been issued but has not arrived at the payee's office on pay day.

A salary advance will not be issued for a final cheque on termination of employment.

B.2.2 Relocation Advance For Transfer Between Ministries

An accountable advance required for relocation expenses when an employee is transferred to another ministry may be issued by either of two methods.

Preferably, the accountable advance may be issued by the new ministry, directly to the employee. If an employee supplier number is not available, treat it as advances to contractors and non-employees.

Alternatively, a temporary travel advance may be issued by the former ministry, transferred by journal voucher to the new ministry, and recovered directly on the travel voucher by the new ministry. If this method is chosen:

charge the temporary relocation advance to the former ministry's advance account and the employee supplier number.

the former ministry should prepare the journal voucher debiting the new ministry at the same time the advance payment is being prepared.

edits in the corporate accounting system will not allow an accountable advance to be issued by the former ministry and recovered by the new ministry without the use of an inter-ministry journal voucher.

If the former ministry entered the advance as a prepayment, then the preferred method is for the former ministry to process the travel voucher. The resulting entries to the general ledger can be transferred via inter-ministry journal voucher to the new ministry.

Permissible and Non-Permissible Expenditures

Ministries can pay any authorized local minor purchase item (goods and/or services) up to $100 by petty cash. Where the Purchasing Card is not accepted, the transaction limit is $200. These limits include taxes.

Permissible expenditures include (but are not limited to):

business meeting expenses;

all allowable travel expenses that total less than $100 for infrequent travellers (travel is not more than once per year). Routine claims for mileage or other types of travel expenses must be reimbursed via iExpenses);

staff development or training fees, when procedures are in place to capture this information; and

non-cash ministry approved suggestion awards.

Non-permissible expenditures include:

small dollar value purchases that should be acquired using the Purchasing Card;

stationery and other items provided by the Queen's Printer and/or the Distribution Centre Victoria, except on an emergency basis;

any form of grant, contract or lease payment;

gas/oil purchases for ministry owned, leased or rented vehicles, and for private vehicles when on travel status. (Fuels obtained for power saws, camp stoves, etc. are not restricted by this clause); and

rental of equipment for more than one month.

Ministries may further restrict the above.

Increase of Petty Cash Limit

The ministry chief financial officer (or designated officer) may apply to the Comptroller General to increase the petty cash limit. Before such application is made, the ministry's financial controls must be reviewed with the Financial Management Branch, OCG.

Payments in U.S. Funds

Ministries are requested to make payments in US Funds from petty cash for amounts up to the Canadian equivalent of the current petty cash limit. These money orders or drafts should preferably be purchased from the Province's principal banker, if made available free of a service charge. Where the bank or other financial institution charges a fee, ministries must include the service charge to STOB 8506 on the replenishing cheque requisition (bank service charges may be lumped together for various payments but may not include the US$ exchange differential).

The replenishing cheque requisition must show the CA$ (equivalent) purchase amounts by chart of account codes (CA$ amounts are calculated as US$ amounts plus or minus US$ exchange).

Items Appearing to be of a Personal Nature

For payment of items that may appear to be of a personal nature, indicate on the supporting documentation (receipts, invoices marked paid cash, etc.) "for client purpose only."

Transfer of Petty Cash Advance

The transfer must be promptly posted into the accounting records. Please see chapter 8 of the CAS Corporate Financial System (CFS) A/P manual for instructions on transferring a prepayment from one employee to another.

The refund of an advance recorded in CAS CFS A/P must be processed as an invoice and applied against the outstanding prepayment.

Transfer of a petty cash fund recorded as a prepayment in CAS CFS A/P must be done in A/P and not with a journal voucher. Please see the CAS CFS A/P User manual for complete instructions.

If no prepayment entry exists, the transfer of a petty cash fund may be made by a journal voucher crediting the former holder, and debiting the new holder of the fund, supported by an authorized application for advance form and reconciliation of the fund balance and receipts for expenditure.

Petty cash or any other working capital fund may not be recovered from payroll deduction.

B.2.4 Repayment of Accountable Advances

Repayment credit entries are derived from the invoices applied against the prepayment in A/P. The source documents that can be used to recover accountable advances include:

travel vouchers;

payment requests;

journal vouchers;

deposit forms; and

payroll deductions.

All of these documents may be directly coded to the specific advance STOB (payroll deductions are directly coded to ministry accounts). Travel vouchers are limited to one employee; payment requests, and deposit forms allow for multiple coding distribution.
Cheques repaying accountable advances should be made payable to "Minister of Finance."

A relocation travel advance must be repaid within three months of an employee's start of employment in the new ministry.

B.2.5 Employee Account Credit Balances

Credit balances that result from coding errors may require reallocating journal voucher entries, or other correcting entries. Ministry headquarters should analyze the erroneous coding and track down the advances requiring correction.

B.2.6 Repayment by Payroll

Payroll deductions used to recover outstanding advances require the following payroll deduction codes:

Payroll Code

Advances Type

STOB

SALADV

Salary Advance

1824

TRASTB

Travel – Standing

1822

TRATEM

Travel – Temporary

1821

TRVSEA

Travel – Seasonal

1823

Note: Payroll deduction code TRVSEA may be used to recover single additional advance account per ministry. Ministries must provide the Response and Service Line codes to the Payroll Accounting Office, POIM for inclusion in the G/L interface Exception Deductions table.

Working capital advances, STOB 1820, may not be recovered from payroll deduction.

Ministry payroll offices shall ensure that the payroll code and the amount of advance to be recovered are entered on the employee pay sheet.

receive or obtain bank statements and supporting documentation directly from the bank and retain them until the reconciliations are completed and approved,

ensure that all reconciling items are properly identified, clearly described, and adequately resolved within a reasonable length of time. These items shall be substantiated by adequate written documentation for future reference, and

receive the unclaimed and undelivered cheques directly from the mail clerk.

The ministry chief financial officer shall have records maintained of all deposits to revenue bank accounts. Such records shall be filed by each ministry in a central location(s) and shall be made available to the Office of the Comptroller General upon request. This procedure is in effect as long as bank statement transmittal reports for revenue bank accounts are not made available to ministries or until such time that the Office of the Comptroller General instructs otherwise. Ministries shall verify deposits to the ledger transaction reports and shall report discrepancies to the Financial Reporting and Advisory Services Branch, Office of the Comptroller General.

The ministry chief financial officer shall formally declare the division of duties to each person involved with control of bank accounts.

Division of duties is recognized as the principal and most effective means of preventing, or at least diminishing, the possibility of fraud or error by employees. Ministries are required to establish, to the extent possible, the maximum division of responsibilities throughout the activities carried out in the account verification and payment requisition process.

Two models provide a guideline for the division of duties for CFO bank accounts:

Larger Office Model; and

Smaller Office Model.

Generally, the prescribed procedures for ministry bank accounts state that the cheque signer cannot be the bank reconciler. In exceptional cases in respect of a ministry CFO bank account, however, the cheque signer is permitted to be the bank reconciler if the cheque signer is restricted from being responsible for such disbursement functions as accounts payable requisitioning, accounts payable reviewing, CFO cheque writing, CFO cheque custody, CFO cheque supply requisitioning, CFO cheque distributing, and OCG cheque requisitioning. This exceptional case should be reviewed with OCG.

Where the CFO permanently designates the signing of CFO cheques and replenishing OCG cheque requisitions, the designate should also be controlling cheque cancellations and maintaining the control ledger. They must be restricted from the duties of a cheque custodian, cheque writer, cheque signer, and bank reconciler for that batch of cheques.

B.3.1.1 How to Establish a Ministry Bank Account

Ministry

Applications to establish ministry bank accounts are made using an Application to Establish a Ministry Bank Account (FIN 126) (PDF) (government access only). Applications shall be signed by one of the following: the deputy minister, the ministry's executive financial officer, or chief financial officer, and shall be forwarded to the Senior Manager, Banking Policy and Contracts, Provincial Treasury.

If specimen signature forms are not enclosed with the application form, Provincial Treasury will notify the financial institution that the authorized signing officers will provide specimen signatures. In this instance, the authorized signing officers must deal personally with the financial institution to establish a specimen signature form.

The chief financial officer (or designated officer) records the new bank account in the ministry-wide Ministry Bank Account Registry (MBAR) when it is approved by Ministry of Finance.

Provincial Treasury

Provincial Treasury establishes approved ministry bank accounts directly with the branch of the financial institution on behalf of the ministry requesting the account, provides written confirmation and records the new bank account in the government-wide Central Bank Account Registry (CBAR).

B.3.1.2 Changes to Bank Accounts

Ministry

As soon as a change is required to a ministry's bank account information, the ministry must inform the Senior Manager, Banking Policy and Contracts, Provincial Treasury, of the new information in a memo signed by the ministry senior financial officer (or designated officer).

When the list of authorized cheque signing officers is changed, submit a FIN 167 form with the new signer's specimen signature with the memo.

The ministry updates its MBAR system when it receives confirmation from Provincial Treasury that the changes have been made.

Provincial Treasury

Provincial Treasury communicates with the financial institutions, forwarding the original signature form(s) to the financial institution, along with the appropriate correspondence advising of the change.

Provincial Treasury adjusts the CBAR system to reflect the changes, and forwards confirmation of the change to the ministry chief financial officer (or designated officer).

B.3.1.3 Transferring a Ministry Bank Account

To Another Bank

The Ministry CFO shall forward a letter to the Senior Manager, Banking Policy and Contracts requesting the closure of the bank account:

stating that a completed Application to Establish a Ministry Bank Account is attached to establish an account for the same purpose at a new bank, and

specifying the date on which the old account should be closed.

Provincial Treasury instructs the bank to establish the new account. A copy of the instruction letter is sent to the CFO or equivalent, as notice of the new account number and that the account has been established. Subsequently:

the ministry must inform the Bank Control Clerk in Provincial Treasury of the date when the ministry will commence using the new account,

Provincial Treasury then instructs the bank to close the old account, unless the ministry has requested a later closure date,

accounts that remain open will continue to incur a standard annual fee from Provincial Treasury's bank billing chargeback process.

To Another Ministry

When responsibility for a bank account is to be transferred to another ministry, the chief financial officer (or designated officer) currently responsible for the account must notify the chief financial officer (or designated officer) of the accepting ministry and the Senior Manager, Banking Policy and Contracts, Provincial Treasury of the transfer and the account particulars.

The chief financial officer (or designated officer) of the accepting ministry must sign and forward a memo to the Senior Manager, Banking Policy and Contracts, Provincial Treasury (copying the chief financial officer or designated officer currently responsible) accepting responsibility for the account. The memo must include the following information:

Until the signed memo from the accepting ministry has been received, all activity will continue to be recorded to the original ministry. Once new coding is in place, it is the responsibility of the two ministries to process any required adjusting journal vouchers.

B.3.1.4 Closing a Ministry Bank Account

Prior to closing a ministry bank account, the ministry must ensure that all pending transactions have been processed.

For expenditure bank accounts, ministries must ensure that:

all cheques have been resolved (i.e., cashed or cancelled);

no other bank debit or credit memos are outstanding; and

the remaining balance was repaid to the Ministry of Finance, Accountable Advances - Working Capital Account. Two ways of doing this are:

In the closing request letter to Provincial Treasury:

provide General Ledger coding to which the balance should be credited,

request that Treasury ask the bank to clear the remaining balance to the province's Consolidated Revenue Account.

Treasury completes a Journal Voucher to credit the balance to your ministry and will send you a copy, or

Issue a cheque from the account, payable to Minister of Finance, and deposit it to a revenue bank account. Ensure that a Journal Voucher is processed to record this bank deposit to the Accountable Advances - Working Capital Account in the G/L.

Ministries will issue a final journal voucher to:

debit the expenditure accounts, and

credit the Accountable Advance account.

The accountable advance is settled when both the final replenishing journal voucher and the Deposit Form clear the advance account in full. The officer responsible for the account will verify these transactions with the ministry chief financial officer (or designated officer) before the ministry bank account is closed.

For deposit bank accounts, ministries shall ensure that all deposits processed by the ministry have been recorded in the bank account and that all funds have been transferred via accelerated transfer or other prescribed method to the Minister of Finance. Ministries will trace these transactions to the general ledger accounts to ensure that they are completely and properly accounted for before the ministry bank account is closed.

After all pending transactions have been resolved, a request to close the account shall be sent to the ministry chief financial officer (or designated officer). At the request of the chief financial officer (or designated officer), Provincial Treasury will arrange with the financial institution to close the account and provide confirmation that the account is closed.

When closed, the ministry shall remove the Standard Signature Card (form FIN 167) from the active file and place it in the inactive file of the Ministry Bank Account Registry (MBAR); the date the account was closed will be indicated on it. For expenditure accounts, the date and the method of blank cheque stock destruction will be indicated on the card. Ministries shall destroy blank cheques by formal means, according to government-wide policies and procedures on document disposal.

B.3.1.5 Annual Review of Ministry Bank Accounts

The ministry chief financial officer will request that the officer responsible for each account review the ministry bank account and confirm such a review. The chief financial officer will develop a ministry-wide format or form for reviewing and confirming bank accounts.

For expenditure bank accounts, this review (CPPM 4.3.11(15)) should be done at the same time as the review and confirmation of accountable advances is done (CPPM 4.3.9(4)).

Only cheques may be ordered on the form. ONEWRITE binders and other equipment are ordered separately according to your ministry purchasing policy.

Ministries will include a voided cheque or a photocopy of current cheque stock if the order is to replenish current stock.

Cheques take from four to six weeks to be delivered commencing with the submission of the order to Queen's Printer from Provincial Treasury.

Provincial Treasury will request that all cheques be printed to conform to current security standards.

B.3.1.7 Bank Service Charges

Bank service charges are directly charged by financial institutions (chartered banks and other savings institutions) to the Ministry of Finance according to service agreements arranged by Banking & Cash Management Branch, Provincial Treasury. Ministries shall ensure that financial institutions do not charge them for service charges for transactions concerning ministry bank accounts; however, if a financial institution insists on making the charge directly to the ministry or ministry bank account or does not comply with the terms and conditions of the agreement, the ministry will subsequently notify Banking & Cash Management Branch.

B.3.1.8 Bank Interest Earned

Ministry officers responsible for ministry bank accounts will inquire of Provincial Treasury whether or not interest on bank balances is in fact being credited to the Minister of Finance. Ministries will notify the Cash Management Branch, Provincial Treasury, if they suspect that interest is being overlooked.

Interest received centrally for ministry trust funds is periodically credited to ministry accounts in the general ledger and interest is calculated by Provincial Treasury at standard interest rates and in accordance with the guidelines of the related enactments. Ministries must confirm the accuracy and completeness of these transactions as part of their regular reconciliation procedures. Where interest on individual ministry bank account trust funds is required before such credit has been made, ministries will make arrangements with Provincial Treasury to access the interest ledger accounts established for this purpose.

reimbursement of staff development or training fees (where the reimbursement is a taxable benefit to the employee; and

accountable advances.

For payment of travel expenses such as meals, distance allowance, parking and/or ferries, a travel voucher is to be completed and signed by both the employee seeking reimbursement and the appropriate ministry expense authority, and attached to the replenishment report. A travel voucher is not necessary for payment of travel expenses that are $30 or less; other appropriate supporting documentation duly approved may be submitted in lieu.

B.3.2.2 Rejection by Cheque Writer

The cheque writer prepares a cheque for each account presented for payment by the account reviewer (or accounts payable clerk), rejecting and returning to the account reviewer all accounts presented for payment that do not have the following:

A signature for expense authority with the statement: "Certified that the amount to be paid":

is correct;

is in accordance with the appropriate statute or other authority for payment and/or the contract; and

where applicable, that the work has been performed, the goods supplied, the service rendered and/or other conditions met; and

Initials by the account reviewer that is a sign-off indicating that the:

extensions on the invoice have been checked;

chart of account codes are correct;

supplier code is correct;

applicable purchase order number and prices are correct;

the expense authority is correct; and

invoice is to be paid by CFO cheque.

B.3.2.3 Cheque Completion and Error Correction

The CFO cheque and stub must be complete in all the required areas. The numerical amount on the cheque must not touch the straight line beneath it, nor the dollar sign to the left of it.

The address on the cheque must include the postal code. The purpose on the cheque stub must include the information concerning the invoice, claim or statement being paid that would have been provided in the cheque stub field 10 had a cheque requisition been used (see cheque requisition procedures).

The cheque writer must correct

minor cheque errors made in the cheque stub codes

the address of payee

the cheque stub purpose information and

the counterfoils.

The cheque writer must void all CFO cheques with errors in the payee name, dollar amount (in words and in figures) and date. The appropriate cheque cancellation entry shall be made in the:

The cheque writer will maintain a control of breaks in cheque numbers being issued (i.e., where not recorded in sequential order). Cheque stock should be used in numerical sequence.

The account reviewer must ensure that the cheque cancellation register entry has been made before requisitioning a CFO cheque replacement.

B.3.2.4 Unused Cheque Stock

The cheque custodian must

keep the CFO cheques in a secure location at all times, and

maintain an unused cheque register and record “in” and “out” movements of unused cheque stock. The unused cheque register should be checked to the unused cheque.

The cheques shall be issued in sequential order.

When reordering, provide a complete voided sample set for the printer consisting of the original cheque, and white counterfoil.

B.3.2.5 Signing of Cheques

CFO cheques shall not be pre-signed by either of the two cheque signers. The CFO shall ensure that there are cheque signers (at least three are suggested) on file with the bank so that when the regular cheque signers are absent, acting CFO bank account cheque signers can sign CFO cheques. Amendments to the application establishing the CFO bank account shall be by memorandum to the OCG and to the Provincial Treasury, Ministry of Finance and, as a minimum, shall include the cheque signer names, position titles, and specimen sample signatures. Reference is to be made to the application number that established the CFO bank account. The CFO shall ensure that a proper division of duties is maintained when the acting cheque signers are on duty.

Note: Consideration should be given to acquiring a cheque imprinting machine to imprint the dollar amount in words on the CFO cheque.

B.3.2.6 Dating of Cheques

CFO cheques should not be post-dated nor distributed prior to the date of the cheque. See also policy on Timing and Distribution of Payments in CPPM 4.3.8.

B.3.2.7 CFO is Expense Authority

Where the account (invoice) is chargeable to a responsibility centre controlled by the CFO as expense authority, the CFO must have that account (invoice) signed by the qualified receiver in order that the requirements of CPPM 4.3.2and CPPM 4.3.4may be met.

B.3.2.8 CFO is Payee

Where the payee and expense authority, or just expense authority, of the CFO bank account cheque is the CFO, the CFO shall have that account (invoice) countersigned for spending by a fellow officer delegated ministry-wide administrative functional authority (such as a personnel officer or administrative office manager) and by the EFO, or other superior officer, in order that the requirements of CPPM 4.3.2 and CPPM 4.3.4 may be met.

B.3.2.9 Cheque Cancellations

The cheque writer should stamp “CANCELLED” twice across the face of the cheque and once across the cheque stub. (The yellow and white counterfoils are to be voided in the same manner.)

The CFO shall control cheque cancellations by ensuring that their staff maintain a separate register of cheques cancelled and replaced or voided, entitled “CFO BANK ACCOUNT CHEQUE CANCELLATION REGISTER” or in a manner that is deemed best by the CFO.

This register should contain, as a minimum requirement, the following information:

Name of person initiating the cancellation (usually the account reviewer or CFO);

CFO cheque number (the cheque that is eligible for cancellation);

CFO cheque date;

CFO cheque amount;

cancel entry OCG – CV – No (means the Cheque Requisition I Document Number for the replenishment report that cancels the CFO cheque); and

replacement CFO cheque number and date (if not replaced, indicate a reason such as undeliverable or stale-dated and undeliverable or spoiled and not to be replaced or issued in error).

All CFO cheques on hand that have been cancelled by the ministry (i.e., those that have not been "cashed"), must have the cancel entry OCG - CV - No (OCG Cheque Requisition I document number) indicated on them and be filed with the cashed cheques in CFO cheque number order within the month they were replaced or voided, or filed in a manner that is deemed best by the CFO.

B.3.2.10 Control Ledger

CFO Bank Account Control Ledger

Cheque signers are responsible for the prescribed CFO Bank Account Ministry Control Ledger or a control ledger as prescribed by the CFO. They should reconcile this control ledger with the advance account in the corporate accounting system at least annually, if not monthly.

The ministry control ledger should contain, as a minimum requirement, the following columns of information:

The bank balance shall be indicated after each cheque report (or batch) total has been recorded or if needed sooner, on the ministry’s copy of the cheque replenishment report page. The cheque signers must ensure that no CFO cheques are issued that would cause the ministry vote control ledger to be in an overdraft position, even if there is money in the actual bank account. At no time are CFO cheques to be issued without sufficient funds in the CFO bank account. The bank balance shall be indicated after each EFT has been made and recorded.

B.3.2.11 CFO Bank Account Replenishment Report

Each reimbursement to the CFO bank account shall be made by a payment request (FIN 188) (PDF) (government access only) with the original of the CFO Bank Account Replenishment Report (FIN 212) (PDF) (government access only) or approved facsimile; the examples following illustrate the CFO Bank Account Replenishment Report. Supporting documentation shall include: paid receipts (or the original of the supplier’s invoice) or in the case of pre-payment, a copy of the order form.

Ministries must code the batches as vouchers batch type B150 and shall include only CFO bank account transactions in the batch. Indicate: "EFT CFO BANK ACCOUNT" in section 10 of the cheque requisition.

The CFO Bank Account Replenishment Report (FIN 212) or authorized computer generated report shall be in the format prescribed for the ministry CFO bank account cheque register. The report shall be signed as follows:

by the person who is the ministry cheque writer; and

by the financial officer (or supervisor) who is designated as the replenishment report signer.

All CFO cheque cancellations must be entered on the replenishment report as a "CR" to the right of the amount and the CFO cheque number is to be bracketed. The amount should be left blank only in the cases where the CFO cheque has not yet been shown on a replenishment report (a cancel entry cannot be made for a cheque that has not yet been entered as a cheque issue).

CFO cheque cancellation entries should not be made for forged endorsements because that cheque will have been cashed by the forger. Upon application and acceptance of the circumstances, the bank will issue a credit memo to credit the CFO bank account statement for the loss. When the credit memo has been credited to the CFO bank account, reversing entries should be made by the ministry.

The bank requires the original forged cheque and a signed copy of the statutory declaration forgery form (refer to the examples). The ministry must retain photocopies of the front and back of the cheque and the statutory declaration and a memo accounts receivable forgeries file until settled or otherwise resolved.

The Office of the Comptroller General shall perform a post-audit review of chief financial officer bank account transactions identified in the same fashion as any other financial system transaction.

B.3.2.12 CFO Bank Account Unpresented Cheques Liability

Where CFO cheques are undeliverable, the account (invoice) remains an account payable and should be recorded as a memo contingent liability until such time as the supplier or employee requests an in-lieu replacement cheque. As undeliverable or stale dated cheques are contingent liabilities, they must be reported as such at fiscal year-end in accordance with the policies and procedures described in this manual.

All stale dated CFO cheques that have not been presented for payment at the bank and are not "in hand" shall be duly cancelled on a CFO Bank Account Replenishment Report and shall be recorded as a memo contingent liability until such time as the supplier or employee requests an in-lieu replacement cheque.

B.3.2.13 Placing Stop Payment with the Bank

The original of the stop payment order shall be presented to the bank and two photocopies shall be filed in the ministry, one with the cancelled counterfoil (white) and the other with the bank reconciler. After six months the bank reconciler shall file it as he/she does voided cheques and cashed cheques.

This applies to:

lost cheques being replaced based on a Bond of Indemnity, and

old cheques being reversed because they were not cashed, and, after reasonable effort, the payee cannot be traced.

B.4 CAS/CGI Processing

Cheque on Demand

All Cheque on Demand requests must be entered, approved and authorized in CAS Corporate Financial System (CFS) at least thirty minutes prior to the cheque generation time or they will not generate cheques in that run. This means that all requests must be authorized before 1:30 p.m. to be included in the 2:00 p.m. cheque run. Payments missing this deadline will be produced during the overnight payment process.

Processing Authority

Electronically encrypted batches received through CGI and CAS CFS payments are accepted on the ministry's authorization. The transactions will be automatically processed for payment and the general ledger updated. Ministries are required to implement internal measures to maintain records of authorization.

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